if the specified taxpayer is a corporation: the following persons:
当該特定納税者が法人である場合 次に掲げる者
a corporation that has with the specified taxpayer a relationship in which one corporation directly or indirectly holds shares or capital contributions whose number or amount is 50 percent or more of the total number or total amount of the issued shares (for an investment corporation prescribed in Article 2, paragraph (12) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the issued investment units (meaning the investment units prescribed in paragraph (14) of that Article; the same applies in (a))) or capital contributions (excluding its own shares (including investment units; the same applies in (a)) or capital contributions held by that other corporation) of the other corporation, or any other special relationship specified by Cabinet Order;
当該特定納税者との間にいずれか一方の法人が他方の法人の発行済株式（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項（定義）に規定する投資法人にあつては、発行済みの投資口（同条第十四項に規定する投資口をいう。イにおいて同じ。））又は出資（当該他方の法人が有する自己の株式（投資口を含む。イにおいて同じ。）又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のある法人
an officer of the specified taxpayer (meaning an officer prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act; the same applies in (b)) or a spouse or other relative of full age who shares living expenses with that officer;
当該特定納税者の役員（法人税法第二条第十五号（定義）に規定する役員をいう。ロにおいて同じ。）又はその役員と生計を一にする配偶者その他の親族で成年に達した者
a person listed in (b) or (c) of the preceding item.
前号ロ又はハに掲げる者